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All Journal At-Taqaddum Journal of Islamic Accounting and Finance Research AL-ARBAH: Journal of Islamic Finance and Banking
Heny Yuningrum
Universitas Islam Negeri Walisongo Semarang
Religion Economics, Econometrics & Finance Education Public Health Social Sciences

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The effects of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision making (case study on MSME actors in Gunungkidul Regency) Firdha Rahmiyanti; Reza Adellya Pratiwi; Heny Yuningrum; Muyassarah Muyassarah
Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.2.6020

Abstract

Purpose - The purpose of this study is to determine the effects of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information on making investment decisions of MSME actors in Gunungkidul Regency.Method - This study uses quantitative research methodology by purposive sampling. The gathered data in this study were processed using the SPSS program. This study was carried out on 20 February to 20 March 2020. The population in this study was businessmen of MSMEs in Gunungkidul Regency who had used accounting documentation. The research took 60 respondents as a sample of the study.  Result - This study resulted that the variables of accounting knowledge and entrepreneurial traits have a positive and significant effect on the use of accounting information in making investment decisions of MSME actors in Gunungkidul Regency; While the subjective norms variable does not have a positive and significant effect on the use of accounting information in making investment decisions of MSME actors in the Gunungkidul Regency.Implication - Future research can expand the object of research in several other regencies and can add other research variables.Originality - The researchers added an independent variable that is subjective norms and entrepreneurial traits, whereas the previous researchers only used accounting knowledge as the independent variable.
Relevance of Key Performance Indicators and Islamic Higher Educations Reputation Rahman El Junusi; Tolkah Tolkah; Heny Yuningrum; Ferry Khusnul Mubarok
At-Taqaddum Vol 14, No 1 (2022)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v14i1.11546

Abstract

The university ranking is an achievement indicator based on reputation, especially global reputation. The objectives of this study are (1) To determine the relevance of Key Performance Indicators (KPI) and PTKINs’ reputation based on SMS and Webometrics ranking; (2) To find out the correlation between KPI and PTKINs’ Reputation. This study uses mixed methods or integration of quantitative and qualitative research. The research objects were 17 PTKINs. For the analysis technique, it uses person correlation and explorative analysis. The results showed that of 51 KPI criteria, only one was relevant to the reputation of PTKINs based on the SMS ranking. In contrast, there are 13 KPI criteria that fit PTKINs' reputation based on Webometrics ranking. KPI does not correlate with PTKINs’ reputation based on SMS ranking, while KPI correlates with PTKINs’ reputation based on Webometrics ranking. For this reason, a policy is needed to synchronize KPI with WCU standards that have been recognized globally. While the implementation of ranking based on SMS needs to be reviewed because it does not reflect PTKINs' reputation.
Study of Financial Services Authority Policies in Dealing with Corona Virus Disease (Countercyclical) Heny Yuningrum; Saibatul Aslamiyah
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 6 No. 2 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2024.6.2.23552

Abstract

Purpose -The purpose of this study is to examine the policies determined by the Indonesian Financial Services Authority (OJK) in handling the Corona Virus Pandemic in 2020-2022. Where the policy was made to overcome financing problems so that there would be no bad credit in the following year. Method-The research methods used in this study are qualitative methods by outlining 9 OJK policies in the form of countercyclical.. Result-The results of the study show that there are changes in the policies that have been set by the OJK, including: Extension of the Payment Period for Financing, Affiliate Transactions and Conflict of Interest Transactions extended from a maximum of 6 (six) months to a maximum of 8 (eight) months, there is an increase in Public Company Capital by Granting Preemptive Rights, Public Companies experiencing certain financial conditions as a result of the COVID-19 pandemic can increase capital without granting HMETD in order to improve their financial position and aand the addition of other financial servicesprovider of information technology-based money lending services. Implication - This study provides information to the public and policy observers made by OJK. This information can be a future analysis for policy makers if the pandemic problem occurs again. Originality-This research has the authenticity written by the researcher by analyzing the policies issued by the OJK in overcoming the problem of bad financing due to the Covid Pandemic. The criteria chosen by the researcher also chose the OJK Regulation which specifically discusses the problem of problematic financing during the Covid pandemic.Keywords: PJOK Regulation No. 11/POJK.03/2020, Problematic financing, covid 19
Co-Authors Mubarok, Ferry Khusnul Muyassarah, Muyassarah Rahman El Junusi Rahmiyanti, Firdha Reza Adellya Pratiwi Saibatul Aslamiyah Tolkah Tolkah